Wp(C)/39614/2017 Of The Kazhakuttom Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 8TH DAY OF DECEMBER 2017/17TH AGRAHAYANA, 1939 WP(C).No. 39614 of 2017 (B) ---------------------------- PETITIONER:---------- THE KAZHAKUTTOM SERVICE CO-OPERATIVE BANK LTD NO.1457, REPRESENTED BY ITS SECRETARY, KAZHAKUTTOM P.O., THIRUVANANTHAPURAM - 695 582. BY ADVS.SRI.V.G.ARUN SRI.T.R.HARIKUMAR SRI.JAIBY PAUL SRI.ADITHYA RAJEEV SRI.ARJUN RAGHAVAN RESPONDENTS:----------- 1. THE INCOME TAX OFFICER, WARD -2 (1), OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE - 2, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM - 695 003. 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. BY SRI.K.M.V. PANDALAI, SCSRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1A TRUE COPY OF THE CERTIFICATE DATED 2.3.2015, ISSUED BY THE ADDL. REGISTRAR OF CO-OPERATIVE SOCIEITES(CREDIT), OFFICE OF THE REGISTRAROF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAMREGISTRAR OF CO-OPERATIVE SOCIEITES(CREDIT), OFFICE OF THE REGISTRAROF CO-OPERATIVE SOCIETIES, THIRUVANANTHAPURAM P2A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-2015 DATED 28.12.201628.12.2016 P3A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28.12.201628.12.2016 P4A TRUE COPY OF THE RECTIFICATION ORDER NO.AAAAK4626R/W-2(1)/TVM/2017-18 DATED 6.7.2017TVM/2017-18 DATED 6.7.2017 P5A TRUE COPY OF THE NOTICE NO.AAAAK4626R/ITO/W-2(1)TVM/2017-18 DATED 14.9.2017 ISSUED BY THE 1ST RESPONDENT 14.9.2017 ISSUED BY THE 1ST RESPONDENT P6A TRUE COPY OF THE JUDGMENT DATED 26.10.2017 IN WPC.34151 OF 2017 P7A TRUE COPY OF THE ORDER DATED 28.11.2017 IN ITA NO.140/EF/TVM/CIT(A),TVM/2016-17 ISSUED BY THE 2ND RESPONDENT (A),TVM/2016-17 ISSUED BY THE 2ND RESPONDENT P8A TRUE COPY OF THE DEMAND NOTICE NO.AAAAK4626R/W-2(1)/TVM/2017-18 DATED 30.11.2017 ISSUED BY THE 1ST RESPONDENT DATED 30.11.2017 ISSUED BY THE 1ST RESPONDENT P9A TRUE COPY OF THE APPELLATE ORDER IN ITA NO.148&113/TVM/CIT(A),TVM/2014-15&15-16 DATED 17.11.2017TVM/2014-15&15-16 DATED 17.11.2017 RESPONDENT(S)' EXHIBITS ----------------------- NIL TRUE COPY P.S. TO JUDGE P.B.SURESH KUMAR, J. = = = = = = = = = = = = = = = W.P.(C).No.39614 of 2017-B. = = = = = = = = = = = = = = = Dated this the 8[th] day of December, 2017 J U D G M E N T Ext.P7 interim order passed by the second respondent in the stay petition preferred by the petitioner inthe appeal against Exhibit P2 assessment order, is underchallenge in the writ petition. 2. Ext.P2 order relates to the assessment for the year 2014-15. It is seen that identical order was passed byassessing authority for the year 2013-'14 and the saidassessment order has been set aside in appeal. Ext.P9 isthe order by the appellate authority. In the circumstances, without going into the merits of the appeal preferred by the petitioner, I deem itappropriate to quash the impugned order and dispose of thewrit petition directing the second respondent to pass finalorders on the appeal in which the impugned interim order is WP.(C).No.39614/2017-B. passed. Ordered accordingly. This shall be done withinthree months from the date of receipt of a copy of thisjudgment. Needless to say that in the light of Ext.P9 order,further proceedings for realisation of the amounts coveredby Ext.P2 order of assessment shall be deferred until adecision is taken on merits in the appeal as directed above.The petitioner shall produce a copy of the judgment alongwith a copy of the writ petition for compliance before thesecond respondent. Sd/-P.B.SURESH KUMAR, JUDGE. Kvs/- // true copy //